Teaching unit

Description

Objectives

The student will be able to know the essential aspects of the legal regulation governing the activity of Public Expenditure and its connection with the State Budget and Local and Regional Treasuries.

The student will be able to differentiate the budgetary procedures of public bodies, both at national and at regional level.

The student will be able to fully command the main functions of the Treasury and its legal and financial implications for the activity of the Public Treasury, at state, regional and local levels

The student will be able to implement, through simulated case studies, the application of the legal regime of the subsidy.

Subjects

Lecture topics

2.1.- PUBLIC EXPENDITURE LAW. PUBLIC EXPENDITURE AND LAW. 1. General considerations. 2. Legal conception of public expenditure. II. PUBLIC NEEDS. 1. Characterization. 2. Applicable constitutional principles. A. The principle of equitable allocation of public resources. B. The principle of rationality. C. The principle of control. III. PUBLIC OBLIGATIONS. 1. Characterization. 2. Applicable Constitutional principles: the principle of legality in public expenditure and the principle of budgetary coverage. 3. Legal Regime. A. Birth and enforceability of public obligations. a. The sources of public obligations. b. Enforcing the public obligation. B. Failure. C. Termination. IV. The outlow of founds from Treasury cash

2.3. THE SUBSIDY. I. THE GENERAL SUBSIDIES LAW. 1. Meaning and importance of the General Subsidies Law. 2. Subjective scope of application of the General Subsidies Law. Special reference to regional powers in the matter. 3. Objective scope of application of the General Subsidies Law. II. THE SUBSIDY. 1. Concept and characters. 2. Legal regime of subsidies. III. LEGAL RELATIONSHIP OF SUBSIDY. 1. Parties of the legal relationship of subsidy. 2. Content of the legal relationship of subsidy 3. Parameters for subsidiy grating: the Strategic Plan for subsidies and regulatory Basis. IV. PROCEDURES FOR SUBSIDY GRATING. V. CAUSES OF ABNORMAL TERMINATION OF THE SUBSIDY. 1. Invalidity resolution of the grating. 2. The reimbursement of subsidies. VI. SUBSIDY CONTROL. 1. Control of the purpose of the subsidy (Justification of the destination of the grant). 2. The financial control. VII. SANCTION REGIME. VIII. SUBSIDY AS STATE AID. 1. Concept and types of State aid. 2. The State aid control procedure.